ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT PERENCANAAN LABA PADA BUTIK SABRINA SHOP KECAMATAN PALLANGGA KABUPATEN GOWA
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Abstract
This research aims to determine financial report analysis as a profit planning tool at the Sabrina Shop Boutique in Gowa Pallangga District. The data collection techniques used were interviews, observation and documentation. Data were analyzed using profitability ratio analysis techniques including Return On Investment, Return On Equity, Net Profit Margin. Based on the research results of Financial Report Analysis as a Profit Planning Tool at the Sabrina Shop Boutique in Gowa Pallangga District: (1) Net profit margin analysis from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because it is more than 20%. (2) Analysis of Return on Equity from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 10%. (3) Analysis of Return on Assets from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 16%.
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Main Article Content
Abstract
This research aims to determine financial report analysis as a profit planning tool at the Sabrina Shop Boutique in Gowa Pallangga District. The data collection techniques used were interviews, observation and documentation. Data were analyzed using profitability ratio analysis techniques including Return On Investment, Return On Equity, Net Profit Margin. Based on the research results of Financial Report Analysis as a Profit Planning Tool at the Sabrina Shop Boutique in Gowa Pallangga District: (1) Net profit margin analysis from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because it is more than 20%. (2) Analysis of Return on Equity from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 10%. (3) Analysis of Return on Assets from 2018 to 2022 shows that according to the assessment criteria the company is considered very good because the criteria are more standard than 16%.